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An order under Sec 129 for detention or seizure of goods in transit can be appealed to the Appellate Authority. The pre-deposit for such appeals is 10 percent of the penalty, reduced from 25 percent by the Finance Act 2025.
GST
Appeal against a detention penalty under Sec 129
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Provisions
Sec 129, CGST Act 2017; Sec 107(6), CGST Act 2017; Sec 107(1), CGST Act 2017
Analysis
If you already paid the penalty to release goods, the payment counts and you can still appeal to get it back. Example: Rs 2 lakh penalty paid for an expired e-way bill with no intent to evade; you appeal on the ground that it was a technical lapse, which several High Courts have accepted. Attach the MOV forms, e-way bill and invoice.
Close
- Download the MOV-09 order and payment proof
- Collect the invoice, e-way bill and transport records
- Draft grounds focused on facts and absence of intent to evade
- File APL-01 within three months
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